SEC Comment Letter for Purple Innovation, Inc. (PRPL) (CIK 0001643953) (PRPL) — Oct 17, 2019
Purple Innovation, Inc. (PRPL) (CIK 0001643953)
Date: Oct. 17, 2019 · CIK: 0001643953 · Accession: 0000000000-19-014639
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File numbers found in text: 333-234186
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October 17, 2019
Casey McGarvey
Chief Legal Officer
Purple Innovation, Inc.
123 East 200 North
Alpine, Utah 84004
Re:Purple Innovation, Inc.
Registration Statement on Form S-3
Filed October 11, 2019
File No. 333-234186
Dear Mr. McGarvey:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate McHale at (202) 551-3464 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing